The Taxpayer's Obligation to Notify the Tax Office for Certain Transactions Already Registered Before the Trade Registry is Abolished
Tax Procedure Law General Communiqué No. 546 (Communiqué) is published in the Official Gazette dated 18 January 2023 and No. 32077.
Pursuant to the Communiqué, joint stock, limited liability company, unlimited liability company and limited partnership companies, cooperatives, Turkish branches of commercial enterprises headquartered outside Turkiye and economic enterprises belonging to associations or foundations are not obliged to notify the tax offices for the following transactions already registered before the relevant trade registries:
- Starting business
- Branch opening/closing,
- Change of headquarters/branch address,
- Company type amendment transactions as per Article 181 and Article 194 of the Turkish Commercial Code No. 6102
- Commencement /withdrawal from liquidation,
- Termination of the liquidation,
- Termination of business
- Amendment of company’s title
The Communiqué enters into force on February 1, 2023.
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